Inventory Gain on disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment Intangible assets-franchises (net) Common shares Intangible assets-patents (net) Retained earnings (opening) Accumulated other comprehensive income (opening) Totals 787.000 70.000 50,000 1,010,000 640,000 1,100,000 69.000 240,000 919.000 255,000 2.505 .000 88,000 $16,454,000 $16,454,000 Debits Credits Cash $395,000 Sales tevenue $9,395,000 FV-NI investments (at fair value) Cost of goods sold Bond investment at amortized cost FV-OCl investments (fali value $415,000 ) Notes payable (due in six months) Accounts paryble Selling expenses Investment income or loss Land Bulldings Dividends parable Income tax payable Accounts receivable Accumutated depreciation-buildings Allowance for expected credit losses Administrative expenses Interest expense Inventory Gain on disposal of land Dividends Notes payable (due in five years) Equipment Bonds payable (due in three years) Accumulated depreciation-equipment Intangible assets - franchises (net) 173,000 5,400,000 379.000 359,000 105,000 665,000 2,360,000 14,000 440,000 2,940,000 46,000 102000 635,000 332,000 34,000 1.010,000 391,000 787,000 70,000 50,000 1.010,000 640,000 1.100,000 89,000 240,000